01 - Preheat oven to 350°F and line two baking sheets with parchment paper.
02 - In a medium bowl, whisk together the all-purpose flour, baking powder, and salt until evenly distributed. Set aside.
03 - In a large bowl, beat the softened butter and granulated sugar together using an electric mixer until the mixture is pale, light, and fluffy.
04 - Add the eggs one at a time, beating well after each addition. Mix in the fresh lemon juice, lemon zest, and vanilla extract until fully combined.
05 - Gradually add the dry ingredient mixture to the wet ingredients, mixing on low speed until just combined. Do not overmix.
06 - Scoop tablespoon-sized portions of dough and roll them into smooth balls. Roll each ball generously in powdered sugar until fully coated.
07 - Place the coated dough balls 2 inches apart on the prepared baking sheets to allow for spreading.
08 - Bake for 10 to 12 minutes until the edges are set and lightly golden, but the centers remain soft.
09 - Remove from the oven and let the cookies rest on the baking sheets for 5 minutes, then transfer to a wire rack to cool completely.